Is cenvat applicable or not???

the credit of service tax paid & excise duty can be taken if & only if the service or the input is used in or in relation to the manufacture of the final product.  If it is not used then no credit would be available.

Mr. Giridhar thanks for ur reply what if the bill is for security charges (guards salary) will it be same i.e we shall not take Service tax credit.

If the security guard is employed in the factory premises, then the credit can be availed. however if he is employed in the office of the co then no credit can be availed.